Budżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?

• Authors: Marek Dylewski
• Languages of publication: PL

Abstracts

PL

The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units

Keywords

PL

Local government, Budget, Financial system, Long-term financial forecast, Local government units

• Publisher: Szkoła Główna Handlowa w Warszawie
• Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
• Year: 2017
• Issue: 1
• Pages: 89-103

Dates

published

2017-11-23

Contributors

author

Marek Dylewski

Identifiers

DOI

10.33119/KKESSiP.2017.1.6